Planned Giving Instruments: The Trust Spectrum

This article was developed from a presentation to the North American Conference on Christian Philanthropy on September 24, 1990. Introduction This article arises from a request by the Program Committee of the North American Conference on Christian Philanthropy for an update of a previous article in The Philanthropist, “Planned Giving Instruments: The Great Circle Route”…

Charities Respond to the Minister of Revenue

In November, 1990, the federal Minister of Revenue published a Discussion Paper in order to solicit public views on “A Better Tax Administration in Support of Charities”. The highlights of the paper were summarized in (1990), 9 Philanthrop. No. 4 at pp. 55-59. Among the responses submitted to the Minister were submissions from three major…

Affordable Legal Advice For Nonprofit Organizations

The Law Society of Upper Canada, which governs Ontario’s 24,000 lawyers, has established a pilot project which it hopes will lead to widespread provision of affordable legal advice to nonprofit organizations across the province. Location of the project has not been decided as a number of County District Law Associations (who will help to run…

Recent Tax Developments

The Tax Editors are indebted to Holly MacLachlan-Toonders of Peat Marwick Thorne for this explanation of complex but crucial problems affecting many charitable organizations. Fund-Raising Events and the GST Because of the importance of fund raising to charitable organizations, this column is devoted entirely to the goods and services tax implications arising from fund-raising events….

From the Editor

For summer reading this year The Philanthropist offers some practical law and some thoughts on the regulation of charities. The practical law comes from Blake Bromley of Vancouver. Some years ago, in Volume V, Number 2, he wrote an article on planned giving entitled “The Great Circle Route”. In this issue he updates his previous…

Index to The Philanthropist Volume IX

Index to The Philanthropist Volume IX Cite as: (1990) or (1991), 9 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ACCOUNTABILITY. Grant seekers To private foundations Winter 1990 (Vol.IX,No.1), pp. 32-35. ACCOUNTABILITY. Private foundations Public accountability Winter 1990(Vol.IX,No.1), pp. 32-35. ARTS SERVICE ORGANIZATIONS National arts service organizations. Tax treatment-Draft legislation Fall 1990(Voi.IX,No.3),…

Bookshelf

Charity Begins At Home: Generosity and Self-Interest Among the Philanthropic Elite By Teresa Odendahl Published by Basic Books, 1990, $29.95 REVIEWED BY EDWARD J. WAITZER Stikeman, Elliot, Barristers and Solicitors, Toronto It is curious that every major culture and every major religion has, in one way or another, encouraged and institutionalized philanthropy. What accounts for…